Narrow search
Showing 1 - 10 of 3,758
Cover Image
The prevalence and success of outsourcing in Australian public sector organisations
Baird, Kevin; Schoch, Herbert; Zhan, Cissy Geyun - In: International Journal of Accounting, Auditing and … 6 (2010) 2/3, pp. 249-273
integral component of management control systems (MCS), the exchange of information (level of information sharing and level of …. The results also highlight the importance of an effective MCS, with both the level of information sharing and the level of …
Persistent link: https://www.econbiz.de/10010670395
Cover Image
Understanding the human factor: the key to information systems implementation in service operations
Kekale, Tauno; Spens, Karen; Phusavat, Kongkiti - In: International Journal of Services, Economics and Management 3 (2011) 4, pp. 446-458
This paper is grounded in the service science approach and attempts to, by presenting an illustrative pharmacy case study, highlight the difficulties of introducing new control systems, whereby often the human dimension involved in the introduction is forgotten. The paper supports other academic...
Persistent link: https://www.econbiz.de/10009352997
Cover Image
Strategy and Management Control Systems: How are they interrelated?
Tekavcic, Metka; Peljhan, Darja - In: International Journal of Trade and Global Markets 3 (2010) 1, pp. 5-23
The purpose of the paper is to study the role of strategy and its change in the use of Management Control Systems (MCS … in the defender period the case company focused on traditional basic MCS' information. Then it made a very distinctive … shift from defender to prospector strategy. In these phases MCS changes followed strategy changes. The paper's major …
Persistent link: https://www.econbiz.de/10008592774
Cover Image
A framework for analysing the roles of management control systems in creating competitive advantage
Indrani, M.W.; Herath, Siriyama Kanthi - In: International Journal of Managerial and Financial Accounting 1 (2009) 3, pp. 320-337
The purpose of this paper is to highlight the importance of the roles of management control systems in creating competitive advantage and present a framework for its measurement. A literature review was conducted on management control systems, competitive strategy, budgetary control systems and...
Persistent link: https://www.econbiz.de/10008461152
Cover Image
Strategy and Management Control Systems: How are they interrelated?
Tekavcic, Metka; Peljhan, Darja - In: International Journal of Trade and Global Markets 3 (2010) 1, pp. 5-23
The purpose of the paper is to study the role of strategy and its change in the use of Management Control Systems (MCS … in the defender period the case company focused on traditional basic MCS' information. Then it made a very distinctive … shift from defender to prospector strategy. In these phases MCS changes followed strategy changes. The paper's major …
Persistent link: https://www.econbiz.de/10008539586
Cover Image
A framework for analysing the roles of management control systems in creating competitive advantage
Indrani, M.W.; Herath, Siriyama Kanthi - In: International Journal of Managerial and Financial Accounting 1 (2009) 3, pp. 320-337
The purpose of this paper is to highlight the importance of the roles of management control systems in creating competitive advantage and present a framework for its measurement. A literature review was conducted on management control systems, competitive strategy, budgetary control systems and...
Persistent link: https://www.econbiz.de/10005048669
Cover Image
Management control systems in joint ventures: literature review and description of three cases
Porporato, Marcela - In: International Journal of Managerial and Financial Accounting 5 (2013) 1, pp. 45-63
This paper explains how management control systems (MCS) can be understood as made up of five distinct subsystems but … literature to support the identification of each MCS component as a coordination mechanism in Barnard's (1938) terms (information … transfer pricing are perceived as information mechanisms. The paper offers a coherent but brief literature review of MCS …
Persistent link: https://www.econbiz.de/10010816749
Cover Image
The relationship between the use of strategic human capital, the design of the Management Control System and organisational performance: an empirical study in the Greek context
Theriou, Nikolaos G.; Sevic, Zeljko; Maditinos, Dimitrios I. - In: International Journal of Economic Policy in Emerging … 2 (2009) 3, pp. 202-227
This study examines, within the context of Greece, the relationship between the four attributes (importance, behavioural uncertainty, firm specificity and spread) of Strategic Human Capital (SHC), the design/use of Management Control Systems (MCSs) and organisational performance. It utilises...
Persistent link: https://www.econbiz.de/10008755559
Cover Image
Comparing improvement strategies for inventory inaccuracy in a two-echelon supply chain
Xu, Jinpeng; Jiang, Wei; Feng, Gengzhong; Tian, Jun - In: European Journal of Operational Research 221 (2012) 1, pp. 213-221
Classical inventory theory often assumes no discrepancies between recorded inventory and actual inventory. However, inventory records are usually inaccurate due to many reasons in practice. For example, inventory shrinkage refers to the difference between booked inventory that a company should...
Persistent link: https://www.econbiz.de/10010597585
Cover Image
How can management control system fairness reduce managers’ unethical behaviours?
Langevin, Pascal; Mendoza, Carla - In: European Management Journal 31 (2013) 3, pp. 209-222
Empirical research has shown that as management control systems (MCS) put heavy pressure on managers to achieve their … MCS fairness reduces unethical behaviours and which characteristics of MCS could increase managers’ perception that they …
Persistent link: https://www.econbiz.de/10010868814